Which of my entries paid the Section 122 surcharge, and what is still open?

Which entries paid the Section 122 surcharge?

Proclamation 11012, signed February 20, 2026 under section 122 of the Trade Act of 1974, imposed "a 10 percent ad valorem duty rate" on all articles imported into the United States, "in addition to any other duties, taxes, fees, exactions, and charges." Clause (7) set the window: goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 24, 2026, and "through 12:01 a.m. eastern daylight time on July 24, 2026." Revision 23 of the 2026 Harmonized Tariff Schedule now prints a compiler's note that note 2(aa) and headings 9903.03.01 to 9903.03.11 "expired at the close of July 23, 2026."

So an entry paid the surcharge when three things were true: its entry date (or warehouse withdrawal date) fell inside that window, the line was reported under heading 9903.03.01, and none of the exemption headings applied.

Heading descriptions are from CBP's CSMS # 67844987 of February 23, 2026 and the Revision 23 schedule. Drawback is available on the surcharge, according to the same message.

How do I find the surcharge lines in my own data?

Pull every entry with an entry date from February 24 to July 23, 2026 and look at the Chapter 99 numbers on each line. CBP's reporting sequence for this period put Section 301 numbers first, then the Section 122 number, then Section 232, then Section 201, then the chapter 1 to 97 number carrying the entered value (CSMS # 67844987; repeated in CSMS # 69326983 for the July action). On a broker export the surcharge usually appears as its own duty amount against 9903.03.01.

Then sort the lines into three groups, because each group has a different route:

1. Paid as the proclamation directed. 9903.03.01 on a line with no available exemption. Getting this back depends on the outcome of the litigation, so the job now is keeping each entry's claim alive.
2. Paid when an exemption applied. 9903.03.01 on a line that qualified for 9903.03.02 to 9903.03.11: coffee or another Annex II good, a USMCA-originating Canadian or Mexican good, a Section 232 article entered from April 6, goods in transit before February 24. This is an ordinary entry error, and it can be corrected now whatever the appeal decides.
3. Exempt but keyed wrong the other way. An exemption heading on a line that did not qualify. That line underpaid 10 percent and is a correction or disclosure item.

A line can also be right with 9903.03.01 on part of it. For most Section 232 derivatives entered before April 6, 2026, the duty applied to the metal content only, and Proclamation 11012 kept the surcharge off "the part of the import to which section 232 tariffs do apply." The non-metal part could carry 9903.03.01.

What did the court decide, and where does the appeal stand?

On May 7, 2026, a three-judge panel of the Court of International Trade held in Slip Op. 26-47 that Proclamation 11012 exceeded the President's authority under section 122. The court took jurisdiction under 28 U.S.C. 1581(i). It entered a permanent injunction only for the State of Washington, Burlap and Barrel, Inc. and Basic Fun, Inc., dismissed the other state plaintiffs for lack of standing, and ordered "Section 122 duties paid by Importer Plaintiffs" to be "refunded with interest as provided by law" (as Slip Op. 26-53 summarises the judgment).

The government appealed on May 8, 2026. The Federal Circuit entered an administrative stay on May 12, 2026, and on June 11, 2026 granted the government's motions for a stay pending appeal in State of Oregon v. Trump, Nos. 2026-1804 and 2026-1805, a nonprecedential order sent on to the merits panel. On November 11, 2026 the Federal Circuit's published opinions and orders list showed no decision in either appeal, so the stay still held. The surcharge expired on July 24, 2026 in any case, so the appeal now decides past duty, not future collection.

Two points from the stay ruling matter for every other importer. The CIT noted that refunds "in the normal course of liquidation" were consistent with its judgment, and that CBP can extend liquidation under 19 CFR 159.12. An extension notice on a Section 122 entry is therefore something to expect and record, not a surprise.

What is still open on each entry?

Each entry's options depend on where it is in liquidation, not on the litigation calendar.

A suit under 28 U.S.C. 1581(i), the route the plaintiffs used, must be filed within two years after the cause of action first accrues (28 U.S.C. 2636(i)). When that clock starts for a given importer is a question for trade counsel, not for a spreadsheet.

On November 11, 2026, every Section 122 entry was less than a year old: the earliest reach the one-year mark on February 24, 2027 and the latest on July 23, 2027. None had reached the statutory limit, but CBP can liquidate an entry before it, so a protest window may already be open on some entries. Check the liquidation status and date of each one rather than assuming. The liquidation status guide explains how to read the date in ACE, and how to file a customs protest covers what a protest has to name.

Unlike the IEEPA duties, which CBP refunds through its own process after the Supreme Court decision, the surcharge had no administrative refund route on November 11, 2026: we found no CBP message announcing one for importers outside the case. Each importer protects its own entries.

Worked example: one entry, three lines

Entry dated March 2, 2026, three lines, each with an entered value of $10,000.

The arithmetic is the same on every line: $10,000 × 10% = $1,000 surcharge, plus the general rate where there is one ($10,000 × 3.9% = $390 on line 1).

What the importer does with it:

• Line 2 is an entry error. Subheading 0901.21.00 is on the note 2(aa)(ii) list, so heading 9903.03.03 applied and no surcharge was owed. While the entry is unliquidated, the broker can file a post-summary correction; after liquidation, the same point goes in a protest within 180 days.
• Line 3 needs the preference claim first. The surcharge exemption in 9903.03.07 covers Canadian products "entered free of duty under" USMCA, so it follows the claim. A post-importation claim under 19 U.S.C. 1520(d) is due within one year after the date of importation. Goods entered on March 2, 2026 were imported on or before that day, so the claim is due by March 2, 2027 at the latest, and earlier if the goods arrived before the entry date.
• Line 1 is the litigation line. The $1,000 was charged as the proclamation directed. Note the entry's scheduled liquidation date, and calendar the 180-day protest window from the day it liquidates.

Across the whole entry, $2,000 of the $3,390 paid is recoverable on ordinary grounds and $1,000 more depends on the appeal. An audit that lumps all three into "Section 122, waiting on the court" leaves the first $2,000 sitting until its clocks run out.

What should I do next?

List every entry dated February 24 to July 23, 2026 with its liquidation status and every 9903.03 number on its lines. Fix the group 2 lines first, because they do not depend on anyone's appeal. For group 1, calendar each liquidation date and the 180 days after it. A post-entry audit tool such as TariffSense reads the 7501s or the broker export, checks each line's Section 122 heading against its origin, HTS number and entry date, and lists the lines that paid when an exemption applied. The 2026 duty stack by entry date shows how the surcharge sat next to the IEEPA and Section 301 windows, and the post-entry audit guide covers the rest of each line. Confirm any protest, correction or suit with a licensed customs broker or trade counsel before it is filed.